Research On The Optimization Of The Internal Control Of H Automobile Group Based On The Framework Of COSO

The internal control system is the product of the development of the market economy to a certain degree.It is an important part of the internal management of modern enterprises,and it is also a standard for testing the management level of modern enterprises.Research on internal control system in China started not as early as it in the West,while foreign companies have a deeper understanding of the market economy than domestic ones,and Western developed countries have more in-depth research on internal control theories than China,and their applications are also more extensive.At present,the internal control theory has received extensive attention from all walks of life in China.In recent years,relevant government departments in China have also issued a series of internal control laws and regulations to solve the problems of confusion and weakening of internal control in some domestic enterprises and institutions.If Chinese enterprises want to survive in the competition with foreign enterprises,they must constantly strengthen and improve their internal control systems.How to solve and improve the problems existing in the internal control system of enterprises has become the top priority of Chinese enterprises,especially listed companies.This paper introduces the theoretical system of internal control and points out the importance of the 2013 internal control framework proposed by Committee Of Sponsoring Organizations Of The Treadway Commission in the internal control system.Based on the internal control theory and the COSO framework,the five elements of the internal control system:control environment,risk assessment,control activity,information and communication and monitor of H Automobile Group are refined into 13 principles.The reasons that block the development of H Automobile Group and reasons lead to the weak implementation of internal control are deeply excavated in this paper.The appropriate weights of the five elements and 13 principles are set up by the Analytic hierarchy process(AHP)to form the internal control system for H Automobile Group.This paper puts forward some optimization suggestions for the internal control of H automobile group,which will not only benefit the construction of modern enterprises management mechanism,but also provide the practical cases and reference experience for the construction of internal control system of related group enterprises.